257.410. Failure to collect taxes, penalty. - Missouri Statutes

Failure to collect taxes, penalty.

257.410. Any collector of revenue or other person entrustedwith the collection of taxes who refuses, fails or neglects tomake prompt payment of the same or any part thereof collectedunder this chapter to the treasurer of the district upon hispresentation of a proper demand, shall pay a penalty of tenpercent on the amount of his delinquency; and such penalty shallbecome due and payable at once, and both he and his suretiesshall be liable therefor on his official bonds.

(L. 1959 S.B. 199 § 41)